Аннотация
The study was conducted to examine the internal control systems and financial performance of Rwanda Revenue Authority which has a total population of 90 employees in all departments at head quarter from which the sample size of 90 respondents were randomly selected by using universal sampling method. The study used both qualitative and quantitative since the major findings from the field was descriptively presented through the use of tables and graphs for easy understanding and interpretation. The study had three objectives which includes, to examine the effect of Control Environment on the financial performance of RRA Institution, to examine the role of control activities on the financial performance of RRA Institution, to examine the effect of internal audit on financial performance of RRA Institution. The study used both primary and secondary data in collecting data. The study used cross sectional survey design in which the survey questionnaire was used to collect the required data. The results showed that beta=0.652 with the p values of 0.00 and t value of 4.906 which is greater than 1.96. Since the p value is less than 0.05, the researcher confirmed the positive hypothesis and saying that Control Environment affect financial performance. On the other side, the results showed that beta=0.513 with the p values of 0.00 and t value of 4.699 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Control Activities affect financial performance. Lastly, as per the table no.14, beta=0.852 with the p values of 0.001 and t value of 3.493 greater than 1.96. Since the p value is less than 0.05, the researcher observed the positive hypothesis and conclude that Internal Audit affect financial performance. The researcher recommends the following due to the results from respondents There is still a need in in preventing corruption existing in paying taxes whereas some businesses do not pay the exact amount of taxes they should pay due to corruption. Most of the times, these types of businesses can be classified into two categories. The first category includes business owners who do not expose all commercial activities they are running. There is a need in sensitizing Rwandans about the use of taxes. They are used for different purposes including building infrastructure, education, and healthcare, just to name a few. Lastly, the government of Rwanda should introduce a system that prevent people from tax evasion. One more highlight that I can give here is like how the introduction of speed governors limited the number of accidents. There is a need in introducing a new system that can bring changes and discourage tax evaders. Hakizimana Dieudonne | Keza Cynthia "Effect of Internal Control on the Financial Performance of a Rwanda Public Organization" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-3 , April 2022, URL: https://www.ijtsrd.com/papers/ijtsrd47682.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/47682/effect-of-internal-control-on-the-financial-performance-of-a-rwanda-public-organization/hakizimana-dieudonne
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